The comparative balance sheet of Iglesias Inc. for December 31, 20Y3 and 20Y2, is shown as follows:

1		Dec. 31, 20Y3	Dec. 31, 20Y2
2	Assets
3	Cash	$626,100.00	$585,190.00
4	Accounts receivable (net)	228,630.00	208,060.00
5	Inventories	641,030.00	617,620.00
6	Investments	0.00	239,830.00
7	Land	328,160.00	0.00
8	Equipment	705,110.00	553,850.00
9	Accumulated depreciation-equipment	(166,840.00)	(147,700.00)
10	Total assets	$2,362,190.00	$2,056,850.00
11	Liabilities and Stockholders Equity
12	Accounts payable	$423,690.00	$404,660.00
13	Accrued expenses payable	42,340.00	53,240.00
14	Dividends payable	23,050.00	18,680.00
15	Common stock, $4 par	156,000.00	93,000.00
16	Excess of paid-in capital over par	417,000.00	279,200.00
17	Retained earnings	1,300,110.00	1,208,070.00
18	Total liabilities and stockholders equity	$2,362,190.00	$2,056,850.00

Additional data obtained from an examination of the accounts in the ledger for 20Y3 are as follows:

a.	The investments were sold for $279,300 cash.
b.	Equipment and land were acquired for cash.
c.	There were no disposals of equipment during the year.
d.	The common stock was issued for cash.
e.	There was a $188,740 credit to Retained Earnings for net income.
f.	There was a $96,700 debit to Retained Earnings for cash dividends declared.

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